Except as provided in Code Section 48-8-6, the tax authorized under this part shall be in addition to any other local sales and use tax. Except as otherwise provided in this part and except as provided in Code Section 48-8-6, the imposition of any other local sales and use tax within a county or qualified municipality within a metropolitan county special district shall not affect the authority of a metropolitan county special district to impose the tax authorized under this part, and the imposition of the tax authorized under this part shall not affect the imposition of any otherwise authorized local sales and use tax within the metropolitan county special district.
History. Code 1981, § 48-8-269.19 , enacted by Ga. L. 2016, p. 105, § 2-1/SB 369.
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2016, this Code section, enacted as Code Section 48-8-269.991, was redesignated as Code Section 48-8-269.19.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 8 - Sales and Use Taxes
Article 5A - Special District Mass Transportation Sales and Use Tax
Part 2 - Metropolitan County Special Districts
§ 48-8-269.7. Levy of a Tax for Transportation Purposes in Metropolitan County Special Districts
§ 48-8-269.10. Procedures, Conditions, and Limitations for Imposition of Tax
§ 48-8-269.11. Administration and Collection by Commissioner
§ 48-8-269.12. Remission of Taxes Collected; Location of Each Retail Establishment
§ 48-8-269.13. Disbursement of Proceeds
§ 48-8-269.14. Allocation or Balancing of State and Federal Funds
§ 48-8-269.16. Credit for Taxes Paid in Another Tax Jurisdiction
§ 48-8-269.18. Rules and Regulations
§ 48-8-269.19. Tax Authorized in Addition to Other Local Sales and Use Taxes